Name of law Law to recover excess excise duty on used cars Named Bill a Bill to recover excess excise duty on used cars reception date 01/12/2010 number/year Official Gazette Decree No 98/2010 326

On the grounds of art. 98, paragraph 4 of the Constitution of the Republic of Bulgaria

I DECLARE:

To be published in the Official Gazette the law for recovery of excess excise duty on used cars, passed by the National Assembly of the HLI 1 December 2010.

Issued in Sofia on 7 December 2010.

The President of the Republic: Georgi Parvanov

Stamped with the State seal.

Minister of Justice: Margarita Popova

LAW

recovery of excess excise duty on used cars

Chapter one

GENERAL PROVISIONS

The subject of the law

Art. 1. (1) this Act provides for the refund of excess duty for imported or introduced on the territory of the country used cars for the period from 1 January 2007 to 31 December 2009 inclusive.

(2) this Act does not apply to cases where the excise duty under para. 1 was rebuilt on another basis.

Persons entitled to reimbursement

Art. 2. Entitlement to a refund of excess duty for used cars, there is a person who is:

1. provide or introduced on the territory of the country used car during the period from 1 January 2007 to 31 December 2009 (inclusive);

2. listed as a recipient in the simultaneous mode the customs declaration for release for free circulation and end use, or by a taxable person in the chargeability conditions declaration under art. 76 d, para. 1 (OTM, SG. 44 of 2009) of the law on excise duties and tax warehouses;

3. provide excise duty payable.

Concepts

Art. 3. for the purposes of this law:

1. "Excess excise duty" is the difference between the excise duty on imported used car and the amount of duty to the new car with the same engine power determined by the procedure of art. 40, para. 2 (OTM, SG. 44 of 2009) of the law on excise duties and tax warehouses.

2. "used car" is a, for which at the date of entry, according to the date on which the Excise declaration under art. 76 d, para. 1 (OTM, SG. 44 of 2009) of the law on excise duties and tax warehouses, there are no conditions for a new car by the procedure of art. 4, item 16 (OTM, SG. 44 of 2009) of the law on excise duties and tax warehouses.

Interest art. 4. for nadvneseniâ excise duty is due statutory interest.

Competence

Art. 5. (1) the acts under this Act shall be issued by the head of the competent Customs Office.

(2) the Competent Customs Office on the proceedings under this Act is a Customs office where the excise duty was introduced.

Deviation from taxation

Art. 6. in established cases of illegally imported or introduced on the territory of the country used cars for the period from 1 January 2007 to 31 December 2009, including the amount of tax due excise duty is defined as a new car by the procedure of art. 40, para. 2 (OTM, SG. 44 of 2009) of the law on excise duties and tax warehouses.

Chapter two

REIMBURSEMENT PROCEDURE

The submission of the request

Art. 7. (1) a refund of excess duty shall be made at the written request of the person referred to in art. 2 the model in the annex.

(2) the request under paragraph 1. 1 shall be filed by the person under art. 2 or by the authorized person in the competent Customs Office within 6 months from the entry into force of this law.

(3) the request under paragraph 1. 1 apply: 1. a customs declaration, Excise declaration under art. 76 d (OTM, SG. 44 of 2009) of the law on excise duties and tax warehouses or other document establishing liability for excise duty – the original or a certified copy by the competent Customs Office;

2. a copy of document proving payment of the excise duty entry.

The actions of customs authorities

Art. 8. (1) in establishing the irregularity of the application under art. 7 the competent authority with the message specifies the person to remedy the irregularities within 7 days from receipt of the communication.

(2) if the deficiencies are not remedied within the prescribed period by the competent authority, the request is returned to the person and the proceeding shall be terminated by a decision of the competent authority.

(3) within 30 days of receipt of the request, respectively, of the removal of deficiencies in it, the head of the competent Customs Office shall issue a decision for full or partial reimbursement of the excise duty or nadvneseniâ reasoned refusal.

(4) Neproiznasâneto within the application for refund of excise duty is considered to be implied.

(5) the decision referred to in paragraph 1. 3 shall be served on the person within 7 days from the date of issue.

Transplanting and recovery of excise nadvneseniâ

Art. 9. (1) the decision under art. 8, al. 3 the competent authority shall carry out interception of nadvneseniâ with other excise levied by the Customs Agency required public obligations and restores the balance, if any.

(2) Subject to the refund of excise duty is refunded together with interest under art. 4 within three days from the date of entry into force of the decision to recover.

(3) excise duty shall be refunded to the bank account of the person referred to in the request.

Refund of value added tax in connection with the restored excise duty

Art. 10. (1) for the portion of the value added tax corresponding to the recovered or deducted under this Act, excise duty, the person under art. 2, registered under the law on value added tax, which has not enjoyed a tax credit for tax charges on importation or intra-Community acquisition reflects the issued by the Customs authorities and a decision has entered into force for recovery or interception of excise duty in the purchases of art. 124, para. 1, item 1 of the law for value added tax.


(2) the person affects the final decision for repayment or offset on duty issued by the Customs authorities in the tax period, during which the decision takes effect under para. 1 or in one of the following tax periods.

(3) for the portion of the value added tax corresponding to the recovered or deducted under this Act, excise duty, the person under art. 2, registered under the law on value added tax, which has enjoyed a tax credit (total or partial) of the charged tax on the importation or intra-Community acquisition, does not reflect a decision issued by the Customs authorities for reimbursement or offsetting of the excise duty in the accounting registers under art. 124 of the law on value added tax.

(4) where a person referred to in art. 2 is an unregistered person under the value added tax act or is registered on the grounds of art. 97 and 99, and art. 100, para. 2 of the law on value added tax, it exercises its right of recovery of unduly paid value added tax in accordance with the decision which has entered into force for recovery or interception of excise duty, issued by the Customs authorities, in accordance with art. 128 et seq. of the tax-insurance procedure code, if the person has not enjoyed a tax credit (total or partial) of the charged tax on the importation or intra-Community acquisition.

(5) in the cases referred to in para. 4 for the face does not arise right of tax credit deduction under art. 74 and 76 of the law on value added tax for the amount unduly paid value added tax specified by the Customs authorities with the decision which has entered into force for recovery or interception of excise duty. In these cases, the decision stated in the inventory of available assets under art. 74 and 76 of the law on value added tax with a minus sign.

(6) when a subsequent supply of imported or acquired under the terms of the intra-Community acquisition of goods the person under art. 2 follow the special procedure for levying the margin under Chapter Seventeen of the value added tax Act, no adjustment of the tax base of this delivery in connection with the decision issued by the Customs authorities for reimbursement or offsetting of the excise duty.

(7) for a used car in § 51 of the transitional and final provisions of the rules amending the Rules for the application of the value added tax Act (SG. 6 of 2010) for which the excise duty under this law is restored before the date of the subsequent delivery them, the persons under art. 2 do not exercise the right to tax credit deduction under § 51, para. 2 of the transitional and final provisions of the rules amending the Rules for the application of the value added tax Act (SG. 6 of 2010) for the portion of the value added tax corresponding to the recovered or deducted under this law.

Chapter three

APPEAL

The administrative appeals order

Art. 11. (1) the decision under art. 8, al. 2 may be appealed, in whole or in separate parts to the Director of the customs agency within 14 days of the service.

(2) the Silent refusal may be appealed within 30 days of the expiry of the period in which the competent authority was required to take a decision.

(3) the appeal shall be lodged by the competent authority which acted accordingly, which is supposed to rule.

(4) within 7 days of receipt of the appeal the authority by which it is submitted, is obliged to bundled file and mail it to the Director of the Customs Agency.

Content of the notice of appeal

Art. 12. (1) the notice of appeal shall contain:

1. the name (or company name) of the applicant, respectively, if the assignee shall be submitted by the representative and address of corespondance addresses;

2. indication of the Act, which is to be submitted;

3. What is the request;

4. signature of the sender.

(2) The appeal shall be accompanied by:

1. When proxy shall be submitted by proxy;

2. documentary evidence.

Examination of the complaint

Art. 13. (1) where a complaint is overdue, is left without consideration by the competent authority to examine it and the proceeding shall be terminated by a decision.

(2) in cases of irregularity under art. 12, al. 1 and al. 2, paragraph 1 the determining authority with a message tells the applicant to remedy the irregularities within 7 days from receipt of the communication. When the deficiencies of the complaint are not removed within a proceeding shall be terminated by a decision of the competent authority to examine her.

(3) the decision of the administrative authority on the appeal shall be served on the applicant within 7 days of its issue.

(4) the decision referred to in paragraph 1. 1 and 2 may be appealed against within 7 days of service before an administrative court in the location of the determining authority.

Pronouncing

Art. 14. (1) the Director of the Customs Agency by a reasoned decision within 45 days of receipt of the complaint under art. 11, respectively, of the removal of the irregularities. Neproiznasâneto on time is considered acknowledgment entirely avoids the decision in part.

(2) the Director of the Customs Agency may confirm, amend or repeal in whole or in part the contested decision.

(3) the decision of the Director of the Customs Agency is given to the applicant within 7 days of its issue.

Apply to the courts

Art. 15. (1) in cases where a decision under art. 8, al. 3 has been confirmed by the Director of the Customs Agency, the same may be appealed by the determining authority before the Administrative Court of his whereabouts in the order and within the time limits specified in the tax-insurance procedure code.


 (2) upon failure within the time limit under art. 14, para. 1 the decision under art. 8, al. 2 may be appealed in accordance with para. 1 within 30 days of the expiry of the period for delivery.

(3) For the outstanding cases of judicial review applies security tax procedure code.

ADDITIONAL PROVISION

§ 1. For matters not covered in this law shall apply the provisions of the tax-insurance procedure code.

FINAL PROVISION

§ 2. The law shall enter into force on 1 January 2011.

The law was adopted by 41-Otto National Assembly of 1 December 2010 and is stamped with the official seal of the National Assembly.

President of the National Assembly Tsetska Tsacheva:

Annex to art. 7, para. 1 Vc. № ........................                   ДО

Дата ........................ d. the HEAD of

                                      CUSTOMS CLEARANCE ... ... ... ... ... ... ... ...

AND WITH K AND N IS

1. От............................................................................

ЕГН...............................................................................

ЕИК по Булстат ...........................................................

Mailing address ... ... ... ... ... ... ... ... ... ... ... ... ... ...

........................................................................................

Phone: ... ... ... ... ... ... ... ... ... Факс: ..................……………

E-mail ... ... ... ... ... ... ... ... ...

Web site: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ...

2. Представляван(а) от ...................................................................................................................................

(to be completed in those cases where the request is submitted by an authorised person)

ЕГН................................................................................

ЕИК по Булстат ...........................................................

Mailing address ... ... ... ... ... ... ... ... ... ... ... ... ... ...

........................................................................................

Phone: ... ... ... ... ... ... ... ... ... Факс: ..................……………

Е-mail ……………………………………………………………………………

Web site: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ...

3. Лице за контакти: ........................................................................................................................................

Длъжност: ...........................................................................................................................................................

Phone: ... ... ... ... ... ... ... .... Mobile: ... ... ... ... ... ... ... ... Факс: .............................................................................

Е-mail: ..........................................................................

Web site ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ....

Please pursuant to art. 2 of the law on the recovery of excess excise duty on used cars (ZVNAUA) to be restored together with legal nadveseniât excise duty rate.

In accordance with the requirements of art. 7 of the ZVNAUA provide the following information and attach the following documents:

1. Description of the vehicle for which the reimbursement of excise duty

Марка …………………………………………………………………

Модел …………………………………………………………………

Power of the engine...............................................

Date of first registration ... ... ... ... ... ... ... ... ... ... ... ... ....

2. the number and date of the customs declaration or the number and date of the chargeability conditions declaration under art. 76 d (OTM, SG. 44 of 2009) of the law on excise duties and tax warehouses (ZADS)

......………………………………………………………….........……………

3. the amount of excise duty paid ... ... ... ... ... ... ... ... ....

4. the bank account of the person to be transferred amounts to be refunded: IBAN ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... BIC……………….…………..............................................................................

при ТБ..................................., гр. ................................

5. Customs declaration/Excise declaration

 original

 certified copy (Right is marked x.)

6. another document establishing liability for excise duty ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ...

7. Payment document No................................, showing introduction of excise duty – copy.

8. A certified copy of the power of Attorney (applicable in cases in which the application is lodged by the authorized person.)

Date:

Signature: ... ... ... ... ... ... ... ... ... ... ....

(name and surname)

10075